3. The CEO of Barnard Surgical Associates has received an offer from a large managed care payer to direct its enrollees to the facility for outpatient surgery. Using the following table, calculate the fixed and variable costs for an outpatient surgery patient using the high-low method. If the managed care payer is offering to pay $700 per surgery, what is your recommendation to the CEO? 4. The CEO of Barnard Surgical Associates has received an offer from its state Medicaid program offering the practice $500 per outpatient surgery. Using the table in Problem 8-3, calculate the fixed and variable costs for an outpatient surgery patient using a scatter graph with a trend line. What is your recommendation to the CEO? 5. Calculate the breakeven quantity (BEQ) for the Blundell Blood Center